1. The defendant shall receive, on March 14, 2005, the registration office of the Incheon District Court with respect to the real estate stated in the attached list to B.

1. Facts of recognition;

A. Right relationship of real estate 1) Real estate listed in the separate sheet (hereinafter “instant real estate”).

(2) On March 14, 2005, the registration of ownership transfer was completed on the same day on the ground of donation on March 14, 2005.) The provisional registration of the right to claim ownership transfer of the Defendant was completed on March 14, 2005 by the Incheon District Court’s registration office, which received on March 14, 2005, as the receipt of the provisional registration No. 23089 on March 14, 2005.

B. On January 8, 2007, in order to collect the delinquent tax amount of B, the director of the tax office having jurisdiction over the Plaintiff’s tax claims and seizure, etc. 1) attached the instant real estate on January 8, 2007. On January 11, 2007, the Plaintiff’s tax claims against B related thereto are as follows. The Plaintiff’s tax claims against B are as follows: (a) the amount of delinquent tax (including additional dues, etc.); (b) transfer income tax on October 36, 200; (c) the amount of delinquent tax (including additional dues; and (d) the amount of delinquent tax (including additional dues), 64,139,440 increased and 82, 320, 3201, 183, 860, 65, 323, 300 B on October 36, 2005.

[Ground of recognition] Evidence Nos. 1 through 4, Evidence No. 8, and the purport of the whole pleadings

2. In the lawsuit of this case where the plaintiff's exercise of the right to claim cancellation registration of the provisional registration of this case against the defendant of B by making the tax claim against B as the preserved claim against the plaintiff of this case as the preserved claim, the defendant's taxation claim against B against the plaintiff of this case extinguished by the completion of prescription after the lapse of September 30, 2005, counting from October 1, 2000, the day following the due date for payment, which was five years counting from October 1, 2005. Thus, the creditor subrogation lawsuit of this case is unlawful due to the absence of the preserved

On the other hand, when the creditor claims against the third party by exercising the creditor's subrogation right, the third debtor cannot oppose the creditor's defense against the creditor.